The Staff of the International Ethics Standards Board for Accountants (IESBA) has released a new Questions & Answers (Q&As) publication to support sustainability assurance practitioners, jurisdictional standard setters, professional accountancy organizations, and accreditation bodies as they adopt, implement, or apply the International Ethics Standards for Sustainability Assurance (including International Independence
New Staff Q&As provide practical guidance to support the implementation of the International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA™).
The publication addresses effective date and transitional provisions, rotation of engagement leaders and other key sustainability assurance leaders, and non-assurance services.
The new Staff Q&As build on IESBA’s ongoing monitoring of IESSA implementation and engagement with stakeholders.
Specifically, the new Staff Q&As address matters relating to:
Effective date and transitional provisions, including the treatment of prior service for purposes of leader rotation, the deferred effective date for certain independence provisions relating to value chain components, and transitional arrangements for non-assurance services;
Rotation of engagement leaders and other key sustainability assurance leaders, including how the leader rotation requirements apply in different circumstances where firms and individuals perform audit and sustainability assurance engagements for the same public interest entity; and
Non-assurance services, including services provided before accepting a sustainability assurance engagement and the provision of advice and recommendations to sustainability assurance clients.
Since the publication of the IESSA, the IESBA has dedicated significant time and resources, in coordination with the IAASB, to monitoring adoption and implementation of the standards and responding promptly to implementation challenges as they arise. The questions addressed in the publication have been informed by the IESBA’s outreach activities and discussions with the IESSA Implementation Monitoring Advisory Group (IIMAG), which was established to monitor implementation and enable prompt responses to implementation challenges as they arise.
With the effective date of IESSA approaching on December 15, 2026, the Staff Q&As aim to reinforce support for its implementation.
For more information on IESBA’s sustainability-related work, please visit our website.
About IESBA
The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting high-quality, international ethics (including independence) standards. These standards are a cornerstone to ethical behavior in business and organizations, and to public trust in financial and non-financial information that is fundamental to the proper functioning and sustainability of organizations, financial markets and economies worldwide.
Rui Peres Jorge Director, Strategy and Communications International Ethics Standards Board for Accountants (IESBA) ruiperesjorge@ethicsboard.org | Direct: +351 966-301-383
Zsolt Bobis Lead, Communications International Ethics Standards Board for Accountants (IESBA) zsoltbobis@ethicsboard.org
